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2023 (6) TMI 1031 - ITAT DELHIAddition u/s 69 - unexplained investment - HELD THAT:- CIT(A) decided the issue without considering the explanation offered by the assessee. By way of statement of facts and grounds of appeal, the assessee had offered explanation regarding source of cash deposited in bank account hence, to sub-serve the principle of natural justice, atleast the assessee should get opportunity to represent its case before the appellate authority. We, hereby, set aside the impugned order and restore the issue to the file of Ld.CIT(A) to decide the grounds of appeal raised before him afresh after giving opportunity of being heard to the assessee.Appeal of the assessee is allowed for statistical purposes.
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